English
Taiwan boasts a world-renowned, complete semiconductor supply chain with advantages in vertical integration and specialization. Taiwanese companies maintain the largest share of the global foundry and chip packaging and testing markets and are thus entrusted by many foreign firms to provide these services. And despite the ongoing COVID-19 pandemic, the semiconductor industry has helped boost exports and fueled economic growth in Taiwan over the past two years.
At the same time, the world has faced serious challenges in terms of chip shortages due to insufficient production capacity and an imbalance between supply and demand. As a result, many countries have come to recognize the importance of self- reliance in the chip industry and plan to develop their own local semiconductor supply chains. Businesses have also been actively seeking effective solutions to meet client demands.
We believe that Taiwan can play a critical role in easing the current global chip shortage and the issue of insufficient inventory. However, we note several issues that could adversely impact that role, including strict trade- related regulations that do not align with international norms, a growing need for more high-quality and diverse talent in Taiwan’s semiconductor industry, and concerns about whether Taiwan’s current energy environment is stable enough to ensure the industry’s sustainable development.
In order to address these issues and strengthen the competitiveness of Taiwan’s semiconductor industry, we propose the following suggestions:
Suggestion 1: Streamline or eliminate the registration procedure under the TCCSCA for new chemical substances for R&D purposes.
The advancement of semiconductor technologies requires numerous innovations in materials, equipment, and processes. For example, the most advanced technology of the Taiwan Semiconductor Manufacturing Co. (TSMC), the 5-nanometer process node, involves an extreme ultraviolet (EUV) lithography tool that uses a wavelength of 13.5nm to create nanometer-sized features on silicon wafers. Innovation in materials to facilitate this EUV lithography is essential to enabling the mass production of 5nm integrated circuits. Materials companies, both international and domestic, must therefore continuously import new chemicals to be evaluated through R&D by Taiwan’s semiconductor manufacturers.
However, delays in the importation of these materials could potentially jeopardize the overall competitiveness of semiconductor companies in Taiwan. Currently, the registration procedure for new chemical substances under the Toxic and Concerned Chemical Substance Control Act (TCCSCA) takes three to four months on average to complete. As R&D evaluations of these chemicals may involve multiple phases and there is no guarantee of success in the first trial, such a long registration procedure severely delays the development of advanced technologies.
Under the current regulations, only research centers and universities are eligible for simplified registration of new chemical substances for R&D purposes, while all materials imported by materials companies and supplied to manufacturers – for R&D purposes or otherwise – must go through the normal registration process.
However, we note that other countries have adopted an R&D exemption for manufacturers. For example, Japan does not require publication of new chemical imports with a volume of less than one metric ton per year. In the U.S., registration is not required at all for R&D use of imported new chemicals. Rather, both the U.S. and Japan employ an honor system in which manufacturers and importers keep records of the R&D exemption to demonstrate their compliance if necessary. Meanwhile, China requires simple notification, with no review and approval period, for chemical imports with a volume of less than one metric ton.
Given that the initial volume of materials imported for R&D evaluation by chip manufacturers is usually much lower than one metric ton per year, the Committee strongly recommends an exemption or a shortened registration process (no more than two weeks) for new chemical substances to be used by manufacturers for R&D purposes in Taiwan.
Suggestion 2: Ensure a stable and secure energy environment to support the sustainable growth of the semiconductor industry.
The Committee welcomes the government’s recent announcement of its roadmap for achieving net-zero carbon emissions by 2050 (the Roadmap), which includes renewed targets for its energy mix, policies promoting the reduction of carbon emissions, and estimated government funding to support its goals.
While we applaud this initiative, we also wish to highlight the importance of a stable and sufficient power supply to supporting the development of the semiconductor industry. In addition, we emphasize that accessible and affordable renewable energy is critical for the industry to continue to grow sustainably.
Given the above, the Committee encourages further dialogue and action in the following areas:
- Boost energy resilience. The Roadmap proposes specific policies to reduce emissions but is less clear on the goals for 2030. We believe it’s important to understand how the government will continue its efforts to increase the resilience of Taiwan’s energy system in the short term, including how it will ensure a stable and sufficient supply of power and strengthen the grid as it moves forward on its net-zero emissions goals.
- Consider the industry’s use of renewable energy when implementing carbon-reduction measures. Currently, securing sufficient and affordable renewable energy in Taiwan is still challenging. The industry’s efforts on this front should be duly considered in the context of reducing its carbon footprint. We ask that the government’s implementation of measures such as carbon fees and carbon tax also take into consideration the industry’s use of renewable energy.
- Create a more welcoming environment for renewable energy transactions. We recognize the government’s efforts to build a sound renewable energy market and are happy to suggest some alternative approaches for its consideration. For example, the government could issue “managed unbundled” renewable energy certificates (RECs), in which purchasers of renewable energy have the option of transferring their RECs to specific recipients while ensuring that the government has full visibility. Such an approach helps strike a balance between market flexibility and stability.
Suggestion 3: Increase the talent pool to maintain industry competitiveness.
Sufficient high-quality talent is critical to the continuous growth and technological advancement of the semiconductor industry. The Committee therefore applauds Taiwan’s establishment of four semiconductor academies at universities across the island and looks forward to similar endeavors in the future.
Nevertheless, Taiwan’s talent gap persists, and the semiconductor industry badly needs more diverse talent. As a result, the Committee recommends taking the following steps to create a better environment for cultivating and attracting both local and global talent in Taiwan:
1. Create a work environment that champions diversity, equity, and inclusion (DEI): Making our workplaces more diverse would likely better attract talent that would otherwise hesitate to join our sector. We encourage the government to work with industry to support DEI-related initiatives and help build a working environment attractive to a much broader workforce, in particular young talent.
2. Attract foreign talent: We suggest that the government work with industry to design new programs, or promote or finetune existing ones to better attract the foreign talent that industry needs:
a. Remove barriers to overseas hiring. For example, reconsider the existing restrictions on hiring foreign white-collar workers and streamline/simplify the application process for foreign talent, including foreign students who wish to stay in Taiwan after their studies.
b. Create a joint task force or platform for industries to approach foreign talent more easily. It takes a considerable effort for individual companies to identify and approach suitable talent in foreign countries. To make this process more efficient and convenient, the government could launch initiatives such as joint campaigns that demonstrate Taiwan’s competitiveness and showcase participating companies on a platform established by government and targeted at specific countries.
c. Provide incentives for cultivating foreign talent. Government and industry could collectively set up incentive programs that reduce foreign students’ financial burden. Those students, after living in Taiwan for years and taking relevant courses, can adapt more easily to the local environment and become suitable candidates for roles at semiconductor companies.
3. Encourage deeper industry-academia cooperation:
a. Expand the semiconductor academy program. This initiative is a milestone for the industry, and we encourage other universities to follow suit. In addition, we believe it worthwhile to study the feasibility of extending this concept to the undergraduate level to further cultivate talent and expand the talent pool.
b. Create a platform for facilitating industry-academia collaboration. Such cooperation is mutually beneficial to both sides and assists in cultivating suitable talent. The government could help launch such a platform and invite all interested parties to join and network with one another.
c. Encourage universities to design semiconductor- related courses/programs. Such programs could be integrated into existing exchange programs with foreign universities. As industry is more likely to hire foreign students with relevant experience and professional background, these programs would create an incentive for foreign students to live and work in Taiwan.
Suggestion 4: Ensure that semiconductor supply chain security measures and chipset security standards follow international practices.
The Executive Yuan’s National Information & Communication Security Taskforce (NICST) released the “National Information Security Development Plan” in February 2021, setting new four-year objectives for information security protection strategies and plans. This Committee applauds the government’s active implementation of policies to enhance information security and build a resilient smart nation. Particularly noteworthy are policy objectives related to constructing a secure and intelligent network, strengthening supply chain security management with a focus on the security of information and communication chip products, and improving 5G communication information security supervision.
We note that the government plans to establish a national chip security testing laboratory and is currently developing chip security testing standards and chip attack detection tools. However, information regarding the direction of this policy is still quite limited at this stage. Due to the high sensitivity of chip security issues, and because international standards organizations continue to develop security standards or guidelines, we suggest the following:
- When formulating these important standards or principles, policymakers should study the basic rules of international information security standards; ensure a fair, open, and industry-led standard-setting process, and establish a consultation mechanism that is in line with international practices.
- In addition to seeking the comments of industry through local industry associations, the draft chip security standards or testing guidelines should also be published in English and shared with the Semiconductor Committee in a timely manner, so that foreign companies also have the opportunity to participate in the process and provide comments.
Taiwan has the most complete semiconductor ecosystem in the world and plays a key role in the global ICT supply chain. Developing internationally acceptable chip security norms and standards will further cement Taiwan’s status as a semiconductor powerhouse.
Suggestion 5: Strengthen Taiwan’s competitiveness in the global semiconductor supply chain by resolving drop shipment and double taxation issues.
The committee applauds the government’s efforts to build Taiwan into an advanced semiconductor manufacturing center and a high-end production hub. However, we recommend that it provide policy incentives to relieve the industry’s supply bottleneck, starting by improving the efficiency of chip delivery and supply schedules.
We therefore suggest that the government reexamine the rationale for Taiwan’s current tax regulations regarding drop shipments, an issue that we share with the Tax Committee. As mentioned in that committee’s White Paper submission, if a foreign company ships products from a contract manufacturer in Taiwan directly to its foreign customers, the transaction is deemed a Taiwan sale and subject to local income tax, even if the sale is actually completed overseas while the goods are in Taiwan. Such treatment of drop shipments differs from other countries such as the U.S. and South Korea, and it could raise concerns about double taxation of drop-shipped goods.
Given the current regulations, foreign companies in Taiwan now refrain from making drop shipments, and instead often have the products first sent back to their home country or overseas distribution center before they are shipped to customers outside of Taiwan. This approach not only greatly reduces logistics efficiency and unnecessarily increases transportation costs and the carbon footprint, but also exacerbates the chip shortage problem faced by customers and the industry. At present, demand for drop shipping from global customers continues to rise.
We respectfully ask the government to consider the needs of the semiconductor supply chain and revise its rules on taxing drop shipments. Eliminating barriers to this practice would greatly cut transportation costs and shorten delivery times and would further incentivize foreign companies to place contract manufacturing orders with and invest in Taiwan’s semiconductor industry.
The Committee also looks forward to Taiwan’s conclusion of tax treaties with more major trading partners as it seeks to reduce the incidence of double taxation. We believe that an internationally competitive tax and trade environment will help strengthen Taiwan’s core position in the global semiconductor supply chain.
Chinese
台灣擁有全世界知名且完整的半導體供應鏈，具有垂直整合及專業分工的優勢。台灣企業在晶圓製造代工及封裝測試的市占率均居世界之冠，許多外國企業也委託台灣公司從事半導體的專業製造、封裝和測試等服務。儘管 COVID-19疫情尚未停歇，半導體產業在過去兩年中，成為推動台灣出口與經濟成長的最大推手。
與此同時，由於產能不足與供需失衡，全球面臨晶片短缺的嚴峻挑戰，因此許多國家意識到晶片自主化的重要性，欲積極打造本土晶片供應鏈，企業也持續積極尋求有效的解決方案，以及時滿足客戶供貨需求。
委員會相信台灣在緩解現下全球晶片短缺及庫存不足的問題上，能發揮關鍵作用。然而，我們亦注意到一些可能對台灣產生負面影響的挑戰，包含與國際規範不符且過於嚴格的貿易法規，在地半導體產業對更多高品質與多元化人才的需求不斷增長，以及台灣當前能源環境的穩定性是否足以保障產業的永續發展。
為解決上述挑戰並強化台灣半導體產業的競爭力，委員會提出以下建言。
建議一：簡化或取消《毒性及關注化學物質管理法》（TCCSCA） 用於研究和開發的新化學物質註冊程序
半導體技術的進步奠基於材料、設備和製程面的創新。舉例而言，台灣積體電路製造股份有限公司（台積電）最先進的技術節點「5奈米」，採用極紫外（EUV）光刻工具，運用 13.5奈米波長在矽晶片上創建納米特徵，用於大規模生產集成電路，因此，極紫外光刻的材料創新對於5奈米芯片的大規模生產至關重要。國際和國內的材料公司皆有持續新化學材料的進口需求，以供台灣的半導體製造商進行研發與評估。
然而，延遲進口這些材料可能會危及台灣半導體產業的競爭力。根據《毒性及關注化學物質管理法》(TCCSCA)的
規範，新化學物質的註冊程序平均需要3至4個月。由於研發評估程序需分為多個階段，亦無法保證一審即成功，冗長的註冊程序將嚴重延遲先進技術的開發。
現行規範下，僅有研究中心及大學得以被允許簡化新化學物質的註冊程序，所有由材料公司進口及供應給製造商的材料，無論是出於研發或其他目的，都必須經過正常的註冊程序。
然而，許多國家皆有製造商的研發豁免註冊政策。舉例而言，在日本，每年進口少於1噸的新化學物質皆不需公佈；在美國，所有以研發為目的而進口的化學物質皆不須註冊。與台灣不同，美國和日本皆採用榮譽制度，也就是製造商和進口商僅需保留研發豁免記錄，以在必要時證明他們符合相關規範。同時，中國對1噸以下的化學物質進口也實行簡易申報程序，且不設審批期限。
有鑑於晶片製造商為研發評估進口的初始材料量通常遠低於每年一公噸，委員會強烈建議政府豁免或縮短台灣製造商出於研發目的進口的新化學物質的註冊程序(不超過兩週)。
建議二：確保穩定安全的能源環境，支持半導體產業永續發展
政府今年稍早宣布「台灣2050淨零排放路徑及策略總說明」(下稱：「2050路徑圖」)，包含能源結構的新目標、降低碳排放之政策及推動相關政策之預算，委員會對此表示歡迎。
惟委員會肯定前述政策的同時，須再次強調穩定和充足的電力供應對於半導體產業發展的重要性。此外，易取得且可負擔的再生能源，對於半導體產業永續成長至關重要。
有鑑於此，委員會鼓勵政府針對下列議題，進一步與業界展開對話與行動：
- 強化能源供應韌性：政府雖於2050路徑圖中提出具體降低碳排放的策略，但對於2030年的減排目標仍不甚清晰。在朝向淨零排放目標前進的過程中，政府如何在短期內加強台灣能源系統的韌性，包含確保穩定且
充足的電力供應以及強化電網安全等，至關重要。 - 實施減碳排措施時，應將半導體產業使用再生能源之減排效果納入考量：在當前台灣的能源市場，取得充足且可負擔的再生能源仍為一大挑戰。爰企業對再生能源之使用，亦應獲得適當考量，納入其減少碳足跡之成果。委員會呼籲政府在實施減碳排措施時，包含碳費與碳稅之適用稅率等，亦應將企業使用再生能源的努力納入考量。
- 創造更友善的再生能源交易環境：委員會認同政府為建立健全的再生能源交易市場所做的努力，亦樂於提供一些替代方案供其參考。舉例來說，政府可對再生能源憑證（REC）採行「受管理之電證分離」制度，亦即在可確保政府完整掌握交易流程的前提下，允許再生能源的買家將其憑證轉讓給特定的接收者。此舉有助交易市場在市場靈活度和穩定性間取得平衡。
建議三：擴大人才庫，保持產業競爭力
充足的高素質人才是半導體產業持續增長與技術進步不可或缺的因素。委員會對全台四所大學設立半導體學院的成果表示肯定，亦期待未來持續推行類似計畫。
儘管如此，台灣的人才缺口依然存在，而半導體產業急需更多元化的人才。因此，我們建議採取下列措施，為台灣培養與吸引本地及全球人才創造更好的環境：
3.1 創造支持多元、公平及包容(DEI)的工作環境：創造多元共融的工作環境，有助於半導體產業吸引更多人才。委員會鼓勵政府與產業合作，支持DEI相關政策與措施，並協助建立吸引年輕人才的工作環境。
3.2 延攬外籍人才來台：委員會建議政府與產業合作設計全新方案，或是推廣與改善現有政策，以吸引產業所需的外籍人才。
- 移除招聘外籍人才的障礙，例如重新審查現行僱用國外專業人才的限制、簡化聘用外籍人才的申請程序等，包含適用於畢業後希望留在台灣的外國學生之規定。
- 建立產業聯合專案小組或平台，以利企業更容易接觸外籍人才。單一公司往往需要付出相當大的心力，才能在國外招募到合適的人才。為使人才招聘的過程更有效率，政府可以發起聯合招募活動，展現台灣的產業競爭力，並在由政府建立且以特定國家為目標的平台上，介紹相關企業以提升其能見度。
- 提供誘因以利培養外籍人才。外籍學生在台灣生活多年及修習相關課程後，較能適應在地環境，通常係半導體產業合適的招聘對象，爰政府應與產業合作設立獎助計畫，以減輕外籍學生在台求學之經濟負擔。
3.3 鼓勵更多產學合作：
- 擴大「半導體學院計畫」。此計畫是半導體產業的里程碑，委員會鼓勵全台其他大學推動類似計畫。此外，政府應考量將此計畫推廣到大學部的可行性，進一步培養所需人才並擴大人才庫。
- 打造促進產學合作的平台。產學合作對雙方皆有效益，有助培養合適的人才。政府可帶頭成立此合作平台，並邀請感興趣的各方加入及促進彼此交流。
- 鼓勵大學開設半導體相關課程或學程。相關學程可整合現行和外國大學合作的交換學生計畫。鑒於具相關經驗和專業背景的外國學生較易受業界青睞，類似學程有助吸引外國學生來台生活與工作。
建議四：確保半導體供應鏈安全管理措施及晶片資安標準與國際接軌
行政院國家資通安全會報於2021年2月發布新一期的「國家資通安全發展方案」，作為未來四年推動資安防護策略與計畫之依循目標。委員會對於政府為打造堅韌安全的智慧國家，在資訊安全上積極推動各項政策表示肯定，特別是建構安全智慧聯網，強化供應鏈安全管理，聚焦資通訊晶片產品安全性，及健全5G通訊資安監理法規等各項政策目標。
其中，委員會注意到政府計畫成立國家級晶片安全檢測實驗室，目前正研擬台灣的晶片安全檢測規範及研發晶片攻擊檢測工具。這些計劃已在籌備草擬階段，但現階段相關政策方向資訊仍相當有限。由於晶片資安議題具高度敏感性，國際標準組織也持續發展資安標準或指導原則，委員會提出以下建議：
- 在制定這些重要標準或原則時，政策制定者需研究國際資安標準，確保公平、公開且由產業界主導的標準制定流程，以及建立與國際接軌的諮詢機制。
- 除了透過在地產業公協會平台提供意見外，政府也應發布英文版之晶片安全標準草案或資安檢測規範，即時透過台灣美國商會半導體委員會分享相關資訊與各項進展，讓外國企業亦有機會參與政策制定過程，並提供意見。
台灣擁有全世界最完整的半導體生態系，也在全球資通訊供應鏈中佔有關鍵地位，制定與國際接軌的晶片資安規範和標準，能讓台灣在全球半導體供應鏈的地位更加穩固。
建議五：改善直運及重複課稅問題，強化台灣全球半導體供應鏈的核心競爭地位
我們肯定政府打造台灣成為半導體先進製程中心及亞洲高階製造中心的努力。然而，委員會亦敦促政府提供政策誘因，從改善晶片供應運送效率及供貨時程著手，紓解半導體產業供應瓶頸。
因此，我們建議政府應重新檢視台灣目前稅法對直運課稅的合理性，半導體委員會及稅務委員會都十分重視這項議題。如稅務委員會所建議，若是外國公司向台廠下單委託製造，並將其生產製造的成品直接運往其國外客戶，即使此銷售行為已在海外完成，仍被認定銷售在台完成，且需課徵所得稅。現行稅法的直運課稅規範與其他國家（例如美國及韓國）相異，合理性亦有待商榷，且恐造成重複課稅的問題。
鑑於現行規範，台灣的稅法讓外國公司對直運卻步，必須先將產品運送回外國公司或其境外配送中心，再由其出貨給台灣境外之客戶。此做法不僅大幅降低運輸效率，增加不必要的運送成本與碳足跡，且更加劇客戶及產業面臨的晶片短缺問題。目前，全球客戶對直運需求持續上升。
委員會誠摯建議台灣政府檢視半導體供應鏈需求，消除現行稅法對外國公司的直運課稅。若能改善對外國公司直運的重複課稅處理，將可提升外國公司直運的意願，大幅降低運輸成本並縮短運送時間，增加外國公司在台下單、委託製造及投資半導體產業的誘因。
委員會亦期待台灣政府與更多主要貿易夥伴簽訂租稅協定，避免重複課稅，打造一個有國際競爭力的稅賦貿易環
境，強化台灣在全球半導體供應鏈的核心地位。
